tell us more, how does this work? >> what i wanted to do was to try to forth a middle ground that protected small businesses from any of the rate hikes that are being discussed. it seems to me that democrats have been focussing mainly on increasing taxes, republicans were focussing mainly on the need to protect small business. and that there was a way to accomplish a middle ground by allowing for a sir tax on the very wealthy, those making over a million dollars a year. but not applying it to small businesses. many of whom paid taxes through the individual income tax system. >> right. that's a key point. all right, i'm going it leave the sir tax alone. i just want to focus, you basically keep small business top rated 35%, and i wanted to ask you, are there any restrictions. we are talking sub chapter llcs, et cetera, et cetera. are there any restrictions to that, or is it just everybody? >> there are restrictions. first of all, it would require that small business actually have employees. that's the whole point is to